Pengaruh kualitas pelayanan lembaga amil zakat (laz) terhadap kepuasan dan loyalitas muzakki

The potensial of zakah receipt in Indonesia is very large, with the amount of Rp 217 trillion per year, but until now the receipt obtained by Amil Zakah (LAZ) only 1% from the potensial. One factor which can increase zakah receipt in Indonesia beside the religius factor is organization factor. The professional LAZ will increase the muzakki comliance to pay zakah in the organization. The increase of service quality by LAZ will increase the muzakki preferences to pay zakah. This research discussed the effect of service quality provided by LAZ to the muzakki satisfaction and loyalty with case study of LAZ PKPU Yogyakarta. The aims of the research were 1) to analyze factors which influence Muzakki’s satisfaction for the service from LAZ. 2) to analyse Muzakki’s satisfaction for the service from LAZ. 3) to analyze Muzakki’s loyalty for the service from LAZ; 4) to formulate strategy which have to be done by LAZ to increase the better service to Muzakki. This research used survey method where data were collected by questionnaire instrument and sample technique by convenience sampling. Service quality were measured by six dimension of CARTER (Compliance, Assurance, Reliability, Tangibles, Empathy and Responsiveness). Respondents were used in this research is muzakki of PKPU living in Yogyakarta. Analyzer used in this research is SEM (Structural Equation Modeling) analysis and IPA (Importance Performance Analysis). The results of the research by SEM and IPA shows that: 1) There are four dimensions ie. Compliance, Assurance, Reliability and Empathy which influence the muzakki satisfaction. 2) The calculation of the level of muzakki satisfaction and loyalty by 82.34% and 84.7%, respectively, showed that muzakki have been satisfied with the services provided and loyal to LAZ PKPU Yogyakarta. 3) Indicators which have tobe increased were zakah problem have to done quickly and employee have to respond and followup complain. Managerial implications that can be delivered from this research are: 1) socialization of the program to the community aged over 40 years and the middle and upper classes are targets that can be done to increase the number of PKPU’s muzakki. Publication of PKPU activities through social media both print and electronic can be intensified to describe the advantage of PKPU than other LAZ. 2) PKPU need to make an education and training to employees of both internal and external. Training which have to be followed include personality and knowledge of the legal of zakat. 3) Optimization of Consultancy Bureau Sharia role both internally and externally. 4) Understanding the importance of employee relations with muzakki need to be improved, so they are quick and responsive if there are problems faced by muzakki, and can be completed soon